Madras High Court
Chava Srivani vs Assistant Commissioner Of Customs on 14 February, 2025
Author: Abdul Quddhose
Bench: Abdul Quddhose
W.P. No.4501 of 2025 and W.M.P. Nos. 5008 & 5012 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.02.2025
CORAM:
THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE
W.P. No.4501 of 2025 and W.M.P. Nos.5008 & 5012 of 2025
Chava Srivani .. Petitioner
vs.
1.Assistant Commissioner of Customs
(Drawback-ACC),
(Chennai-VII), New Custom House,
Meenambakkam,
Chennai - 600 027.
2.The District Collector,
Ranipet District,
(Authority under Tamil Nadu
Revenue Recovery Act, 1864),
Bharathi Nagar, Ranipet - 632 403.
3.Principal Commissioner of Customs (Air Cargo),
Chennai - VII, Commissionerate,
New Custom House,
Air Cargo Complex,
Meenambakkam,
Chennai - 600 027.
4.The Tahsildar,
O/o Taluk Office,
Walajapet - 632 513,
Ranipet District. .. Respondents
https://www.mhc.tn.gov.in/judis
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W.P. No.4501 of 2025 and W.M.P. Nos. 5008 & 5012 of 2025
Prayer: Writ petition filed under Article 226 of the Constitution of India,
to issue a Writ of Certiorari calling for records issued in order-in-original
No.2296/2023 dated 20.12.2023 passed by the first respondent and quash
the same.
For Petitioner : Ms.V.Pramila
For Respondents : Ms.Anu Ganesan,
Junior Panel Counsel
ORDER
This writ petition has been filed, challenging the impugned order
in original passed by the first respondent dated 20.12.2023 and the
consequential order dated 12.12.2024 passed by the second respondent
on the ground that the impugned order in original is a nullity since the
said order was passed against a dead person.
2.The petitioner is the legal heir of the deceased one Chava
Sreenivasa Rao, against whom, the order in original dated 20.12.2023
has been passed by the first respondent. The second respondent has also
initiated proceedings against the above said deceased Chava Sreenivasa
Rao on 12.12.2024 pursuant to the order in original dated 20.12.2023.
The petitioner has challenged both the orders. Chava Sreenivasa Rao
died on 19.02.2019.
https://www.mhc.tn.gov.in/judis
W.P. No.4501 of 2025 and W.M.P. Nos. 5008 & 5012 of 2025
3.The law is now well settled by the following decisions by the
Hon'ble Supreme Court namely:
a)A judgment of the Hon'ble Supreme Court in the case of Shabina
Abraham and others vs. Collector of Central Excise reported in 2015 (7)
TMI 1036;
b)A judgment of the Delhi High Court in the case of Amandeep
Singh Sehgal vs Commissioner of Customs reported in 2019 (8) TMI 97;
and
c) A judgment of the Delhi High Court in the case of Sangeeta
Goyal vs. Commissioner of Customs (Exports) reported in 2024 (9) TMI
that an order cannot be passed by the respondents against a dead person.
Admittedly, the impugned order in original passed by the first
respondent dated 20.12.2023 and the consequential order dated
12.12.2024 passed by the second respondent are orders passed against
Chava Sreenivasa Rao, who was dead at the relevant point of time as he
died as early as on 19.02.2019 itself.
4.Since the impugned order in original dated 20.12.2023 and the
consequential order dated 12.12.2024 have been passed against a dead
https://www.mhc.tn.gov.in/judis
W.P. No.4501 of 2025 and W.M.P. Nos. 5008 & 5012 of 2025
person, the impugned orders have to be necessarily quashed by this
Court and this writ petition will have to be allowed. Accordingly, the
impugned order in original passed by the first respondent dated
20.12.2023 and the consequential order dated 12.12.2024 passed by the
second respondent are hereby quashed and this writ petition is allowed.
However, liberty is granted to the respondents to initiate legal action
against the appropriate persons in accordance with law. Consequently,
connected W.M.Ps. are closed. No costs.
14.02.2025
Index: Yes/No
vga
https://www.mhc.tn.gov.in/judis
W.P. No.4501 of 2025 and W.M.P. Nos. 5008 & 5012 of 2025
To
1.Assistant Commissioner of Customs
(Drawback-ACC),
(Chennai-VII), New Custom House,
Meenambakkam,
Chennai - 600 027.
2.The District Collector,
Ranipet District,
(Authority under Tamil Nadu
Revenue Recovery Act, 1864),
Bharathi Nagar, Ranipet - 632 403.
3.Principal Commissioner of Customs (Air Cargo),
Chennai - VII, Commissionerate,
New Custom House,
Air Cargo Complex,
Meenambakkam,
Chennai - 600 027.
4.The Tahsildar,
O/o Taluk Office,
Walajapet - 632 513,
Ranipet District.
https://www.mhc.tn.gov.in/judis
W.P. No.4501 of 2025 and W.M.P. Nos. 5008 & 5012 of 2025
ABDUL QUDDHOSE, J.
vga
W.P. No.4501 of 2025 and W.M.P. Nos.5008 & 5012 of 2025
14.02.2025
https://www.mhc.tn.gov.in/judis
